This handbook provides a comprehensive guide to accounting practices for local authorities in the United Kingdom during 1995. It details the regulatory framework, accounting standards, and reporting requirements specific to public sector finance at that time. The text aims to equip finance professionals with the necessary knowledge to ensure compliance and effective financial management within local government structures.

This handbook is regarded as a definitive resource for understanding local authority accounting in the mid-1990s. Its detailed coverage of the legislative and accounting framework of the time makes it invaluable for historical financial analysis and for professionals who worked within that system. The text is noted for its thoroughness and its practical application of accounting principles to the unique context of UK local government finance.